Zephyr Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Overhead Cost $ 433,940 $ 57,800 $118,590 Total Activity 26,000 machine hours 1,250 orders 1,770 inspection hours Data concerning one of the company's products, Product LM41, appear below: Selling price per unit Direct materials cost per unit Direct labor cost per unit Annual unit production and sales Orders processed Annual machine hours Annual inspection hours $128.20 $ 25.14 $ 48.77 240 83 320 10 According to the activity-based costing system, the profit for product LM41 is